703 Flint Avenue
Lubbock, TX 79409
United States
Texas Tech University - Rawls College of Business
SSRN RANKINGS
in Total Papers Citations
Auditing of Fair Value Measurements, PCAOB Inspections, Estimation Uncertainty
Auditor Perspective Taking; Communication Complexity; Cross-Functional Collaboration; Evidence Evaluation; Auditors' Use of Specialist's Work
COVID-19 pandemic, onboarding, novice auditors, training, socialization
Unethical behavior; Fraudulent financial reporting; Fraud triangle; Rationalization; Internal controls
Tone at the top; nonconscious goal pursuit; management’s specialists; complex estimates; firm-level quality control; audit quality goals
Auditing fair value measurements and other complex estimates; pricing services; valuation specialists; financial fair value measurements; nonfinancial fair value measurements
auditing fair value; client valuation specialist; quantification effect; auditing management bias and opportunism; auditing discretionary inputs; client risk; PCAOB alert; audit planning; entity-level controls; control environment risk
internal control audits, legal liability, investor confidence, stock price reaction